9911796707
TMI BlogExcise Audit - 2000 (EA-2000) - Guidelines - RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... entific and in-depth audit with professional thrust on the other, are being evolved and introduced continuously. In order to have a more scientific and effective audit system, by professionally trained officers, an initiative called " Capacity Development of Central Excise Administration" has been taken by the Board under which introduction of New Excise Audit System, code named "Excise Audit-2000" (EA-2000) has been evolved. 2. In regard to introduction of this new system, the Director General of Anti-Evasion, who is a member of the Co-operative Working Group of the Central Excise Projects, has already addressed all Chief Commissioners and Commissioners demi officially vide letter D.O. No. DGAE/CIDA/III/99 dated 6th October 1999 outlining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rores and above per annum as aforesaid. (5) It is, however clarified that a unit, which has already been audited in the current financial year under the existing audit system, will not be taken up for a fresh audit under the EA-2000 in this financial year. (6) Efforts should be made to complete such audit in about 5 to 7 working days. This period may be extended in exceptional cases. To keep the number of days for audit of a unit within a reasonable limit, the Commissioner may enhance the strength of the audit team or depute two audit teams clearly specifying their functions. (7) Although the Manuals (Audit Manual and the Audit Programme) and the Working Papers relating to EA-2000 are in 'draft form', only minor changes are expected. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this work is undertaken on top priority basis. (13) For EA-2000 to be really effective, it is imperative that the specialized training are imparted to the concerned officers/staff in adequate numbers in each Commissioner ate. Though efforts are being made to get the auditors trained in the new audit system based on Audit Manual. Working Papers, Instructor's Guide and Participant's Manual with the help and guidance of National Academy of Customs, Excise Narcotics and the Trainers (officers who have already been trained), there is also an urgent need to hold Workshops, Seminars and inter-active sessions to that the concerned officers are made fully conversant with EA-2000. (14) It is emphasized that only the officers specially train ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir jurisdiction and identifying the areas which require special attentions and improvements; (ii) Scrutiny of major audit objection and assist the Commissioner in taking quick decisions about the acceptance or otherwise, of such objections; (iii) Preparation of the Evaluation Report on EA-2000 for furnishing to the Chief Commissioner; and (iv) Dissemination of information relating to major audit objections accepted by Commissioner and ensuring quick action there on. (19) Under the provisions of sub-rule (6) read with sub-rule 173G, the Central Excise Officers entrusted with the work of audit under EA-2000 may demand for accounts maintained and records/returns prepared by assessee (whether the same are maintained of prepared in pursuanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
